ISO/NP 26826

Audit data collection -- Basic Pension Insurance

Scope

This document specifies the content of Basic Pension Insurance audit data collection and the data exchange format.
Pension insurance refers to a social security system established by the state or society to provide workers with a stable source of income after reaching the statutory retirement age or leaving the labor market for other reasons. According to the World Bank's “Three-Pillar”pension insurance theoretical system, pension insurance can be divided into: the first pillar "mandatory publicly managed pillar", the second pillar "mandatory privately managed pillar", and the third pillar "voluntary pillar". Among them, the first pillar "mandatory publicly managed pillar" is the most widely used in countries and regions around the world. This document applies to the first pillar "mandatory public pension plan" (hereinafter referred to as "Basic Pension Insurance ").
The objective of Basic Pension Insurance audits is to ensure the security, liquidity, and profitability of the fund and to protect the legitimate rights and interests of insured persons. The Basic Pension Insurance businesses applicable in this document mainly include: fund collection and benefit payments. At the same time, this document aims to establish a unified data collection standard, enabling efficient cross-system and cross-regional data exchange through standardized data format XML.